O regime da arbitragem tributária

Mestrado em Fiscalidade

Adequações curriculares para os alunos com necessidades educativas especiais no 1º Ciclo do Ensino Básico: um estudo exploratório em três concelhos de Lisboa e de Vale do Tejo

Dissertação apresentada à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Ciências da Educação, especialidade Educação Especial, ramo Problemas de Cognição e Multideficiência

The Portuguese law on social economy

This study is a reflection on the Portuguese Framework Law on Social Economy, highlighting, from a critical point-of-view, its contribution to the explicit institutional and legal recognition of the social economy sector. It does so by defining the concept of social economy and listing the entities engaged in this sector, by defining its guiding principles and the mechanisms for its promotion and encouragement, and also by describing the creation of a tax and competition regime which will take into account its specificities. The setting up of this foundations of the social economy was based on the constitutional principle of protection of the social and cooperative sector, which substantiates the adoption of differentiating solutions in view of the positive discrimination of this sector.

Microtunelação. Aplicação a um caso de obra

Um túnel é uma obra subterrânea dimensionada com o objetivo de satisfazer diversas necessidades num mundo onde o planeamento urbano e a gestão de espaços ganha cada vez mais importância. A execução de este género de obras de engenharia pode ter várias finalidades, que podem ir desde a construção/reabilitação de redes de saneamento, abastecimento de água ou gás (túneis de pequeno diâmetro) até à construção/modernização de redes pedonais, rodoviárias ou ferroviárias, galerias mineiras, tuneis para barragens, etc. (túneis de grande diâmetro). As tuneladoras são uma das ferramentas de desmonte mais utilizadas na execução de obras subterrâneas. Existem no mercado vários tipos de máquinas tuneladoras, a sua escolha e dimensionamento depende de diversos fatores que devem ser cuidadosamente analisados, nomeadamente tipo de terreno a escavar, presença ou não de água na zona de escavação, dureza e/ou abrasividade das formações a atravessar, etc. Será feita uma abordagem aos princípios de funcionamento de este tipo de equipamentos, indicando o seu campo de aplicação dentro da respetiva tecnologia de escavação onde se inserem. Finalmente será desenvolvido o caso da empreitada: “Execução da Travessia do Rio Ave, da Estação Elevatória de Vila do Conde e dos Sistemas Elevatória da Aguçadoura e da Apúlia 4 - AR 44.0.08”, onde em alternativa ao desvio provisório do Rio Ave em Vila do Conde foi projetada a execução de duas travessias no diâmetro 1200 mm, uma delas escavadas maioritariamente em terreno aluvionar brando e a outra em terreno rochoso duro e abrasivo com recurso, em ambos casos, à utilização de máquina tuneladora. Através da avaliação do desempenho do equipamento escolhido para execução de este trabalho será estudada a eficiência da utilização deste tipo de equipamento. Com o objetivo de mostrar os custos associados à execução de obras de escavação subterrânea com recurso a utilização de máquinas tuneladoras, será feita uma análise económica e comparativa relativa aos dois casos de obra apresentados.

Molinate quantification in environmental water by a glutathione-S-transferase based biosensor

A glutathione-S-transferase (GST)based biosensor was developed to quantify the thiocarbamate herbicide molinate in environmental water.The biosensor construction was based on GST immobilization onto a glassy carbon electrode via aminosilane–glutaraldehyde covalent attachment. The principle supporting the use of this biosensor consists of the GST inhibition process promoted by molinate. Differential pulse voltammetry was used to obtain a calibration curve for molinate concentration, ranging from 0.19 to 7.9 mgL -1 and presenting a detection limit of 0.064 mgL- 1. The developed biosensor is stable,and reusable during 15 days.The GST-based biosensor was successfully applied to quantify molinate in rice paddy field floodwater samples. The results achieved with the developed biosensor were in accordance with those obtained by high performance liquid chromatography. The proposed device is suitable for screening environmental water analysis and, since no sample preparation is required, it can be used in situ and in real-time measurements.

O terceiro corpo na escrita cénica contemporânea : uma proposta de intervenção para a formação do intérprete

Doutoramento em Motricidade Humana na especialidade de Dança

A imagem feminina: os apelos na publicidade dirigida ao público infantil

Dissertação apresentada à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Publicidade e Marketing.

O processo ensino-aprendizagem: relatório de estágio

I - Inserido no Concelho de Odivelas, cuja realidade e contexto sócio cultural realçam a problemática da diversidade cultural, colocando ao professor dúvidas e dificuldades emrelação às suas práticas educativas, o Conservatório de Música D. Dinis é a escola na qual leciono desde 1993. É também local de reflexão permanente quanto aos critérios e condições que devem nortear a prática pedagógica contemporânea na área da música, cujo objetivo assenta na formação integral do aluno através da utilização de estratégias de ensino que o responsabilizem na própria aprendizagem. Considerando estes desafios, o seguinte trabalho será realizado no contexto da minha classe de violino e incidirá sobre três alunos em particular, que frequentam os seguintes graus, a saber: 1 - Iniciação (1º ciclo do ensino básico); 2 - 2º grau (2º ciclo do ensino básico); 3 - 5º grau (3º ciclo do ensino básico). Apesar de acreditar nas suas capacidades de aprendizagem e ter um cuidado especial sobre as minhas ações e os efeitos destas na aprendizagem académica e social dos meus alunos, os resultados finais são reveladores da importância da motivação, do apoio parental e da responsabilidade dos alunos na obtenção do seu próprio sucesso escolar.

Avaliação do aumento da eficiência energética de uma central de frio

Dissertação para a obtenção do grau de Mestre Em Engenharia Electrotécnica Ramo de Energia

Tomographic imaging with a scanning laser ophtalmoscop

Retinal imaging with a confocal scaning laser Ophthalmoscope (cSLO) involves scanning a small laser beam over the retina and constructing an image from the reflected light. By applying the confocal principle, tomographic images can be produced by measuring a sequence of slices at different depths. However, the thickness of such slices, when compared with the retinal thickness, is too large to give useful 3D retinal images, if no processing is done. In this work, a prototype cSLO was modified in terms hardware and software to give the ability of doing the tomographic measurements with the maximum theoretical axial resolution possible. A model eye was built to test the performance of the system. A novel algorithm has been developed which fits a double Gaussian curve to the axial intensity profiles generated from a stack of images slices. The underlying assumption is that the laser light has mainly been reflected by two structures in the retina, the internal limiting membrane and the retinal pigment epithelium. From the fitted curve topographic images and novel thickness images of the retina can be generated. Deconvolution algorithms have also been developed to improve the axial resolution of the system, using a theoretically predicted cSLO point spread function. The technique was evaluated using measurements made on a model eye, four normal eyes and seven eyes containing retinal pathology. The reproducibility, accuracy and physiological measurements obtained, were compared with available published data, and showed good agreement. The difference in the measurements when using a double rather than a single Gaussian model was also analysed.

Advertising of ultra-processed foods and beverages: children as a vulnerable population

The rapid nutrition transition occurring in Latin America has resulted in a sharp increase of childhood overweight and obesity. Recent evidence has shown that food and beverage advertising has a great influence on children’s eating behavior. This population has become a key target market for the ultra-processed foods and beverages industry, which is marketing products in an aggressive way. Evidence shows that Latin American countries have poor regulation of ultra-processed foods and beverages advertising, where the discourse of self-regulation still prevails over statutory regulations. The following commentary explores how advertising might play an important role in developing unhealthy dietary patterns and obesity in Latin American children, as well as the urgent need for government action and the involvement of civil society to tackle this public health issue.

Pictorial health warnings on cigarette packs and the impact on women

OBJECTIVE : To analyze the association between the pictorial graphic health warnings on cigarette packs and their impact on intention to quit smoking among women. METHODS : Population-based cross-sectional study among 265 women daily smokers in the State of Paraná in 2010. The sample size was calculated using cluster sampling. Participants were asked whether they had seen any pictorial graphic health warnings in the past 30 days, whether these warnings made them think about quitting, and intensity of these thoughts. The data was analyzed using logistic regression and the independent variables included age, educational attainment, whether they had children, whether they had attempted to quit smoking in the past 12 months, age of smoking initiation, number of cigarettes smoked per day, their town of residence, and how soon after waking do they smoke their first cigarette. RESULTS : Participants (91.7%) reported seeing the pictorial graphic health warnings in the past 30 days. Women with elementary education or below and women with some/complete high school education were more likely to think about quitting smoking after seeing the pictorial graphic health warningsthan women with higher education (OR = 4.85; p = 0.0028 and OR = 2.91; p = 0.05), respectively). Women who attempted to quit smoking in the past 12 months were more likely to think about quitting than women who had not (OR = 2.49; p = 0.001). Quit attempts within the last 12 months were associated with intensity of these thoughts (OR = 2.2; p = 0.03). CONCLUSIONS : Results show an association between pictorial graphic health warnings and intent to quit smoking among women with warnings having a greater impact among women with less education and who had attempted to quit smoking within the past year. Tobacco control strategies should be implemented across all groups of women regardless of their educational attainment.

Modelos de tributação estática do património imobiliário : reflexão sobre a sua problemática

Mestrado em Fiscalidade

Relatório de Estágio de Qualificação Profissional

Mestrado em Educação Pré-Escolar

Critical reappraisal of Late Mesozoic-Cenozoic Central and North Atlantic, Caribbean and Mediterranean evolution

(l) The Pacific basin (Pacific area) may be regarded as moving eastwards like a double zip fastener relative to the continents and their respective plates (Pangaea area): opening in the East and closing in the West. This movement is tracked by a continuous mountain belt, the collision ages of which increase westwards. (2) The relative movements between the Pacific area and the Pangaea area in the W-EfE-W direction are generated by tidal forces (principle of hypocycloid gearing), whereby the lower mantle and the Pacific basin or area (Pacific crust = roof of the lower mantle?) rotate somewhat faster eastwards around the Earth's spin axis relative to the upper mantle/crust system with the continents and their respective plates (Pangaea area) (differential rotation). (3) These relative West to East/East to West displacements produce a perpetually existing sequence of distinct styles of opening and closing oeean basins, exemplified by the present East to West arrangement of ocean basins around the globe (Oceanic or Wilson Cycle: Rift/Red Sea style; Atlantic style; Mediterranean/Caribbean style as eastwards propagating tongue of the Pacific basin; Pacific style; Collision/Himalayas style). This sequence of ocean styles, of which the Pacific ocean is a part, moves eastwards with the lower mantle relative to the continents and the upper-mantle/crust of the Pangaea area. (4) Similarly, the collisional mountain belt extending westwards from the equator to the West of the Pacific and representing a chronological sequence of collision zones (sequential collisions) in the wake of the passing of the Pacific basin double zip fastener, may also be described as recording the history of oceans and their continental margins in the form of successive Wilson Cycles. (5) Every 200 to 250 m.y. the Pacific basin double zip fastener, the sequence of ocean styles of the Wilson Cycle and the eastwards growing collisional mountain belt in their wake complete one lap around the Earth. Two East drift lappings of 400 to 500 m.y. produce a two-lap collisional mountain belt spiral around a supercontinent in one hemisphere (North or South Pangaea). The Earth's history is subdivided into alternating North Pangaea growth/South Pangaea breakup eras and South Pangaea growth/North Pangaea breakup eras. Older North and South Pangaeas and their collisional mountain belt spirals may be reconstructed by rotating back the continents and orogenic fragments of a broken spiral (e.g. South Pangaea, Gondwana) to their previous Pangaea growth era orientations. In the resulting collisional mountain belt spiral, pieced together from orogenic segments and fragments, the collision ages have to increase successively towards the West. (6) With its current western margin orientated in a West-East direction North America must have collided during the Late Cretaceous Laramide orogeny with the northern margin of South America (Caribbean Andes) at the equator to the West of the Late Mesozoic Pacific. During post-Laramide times it must have rotated clockwise into its present orientation. The eastern margin of North America has never been attached to the western margin of North Africa but only to the western margin of Europe. (7) Due to migration eastwards of the sequence of ocean styles of the Wilson Cycle, relative to a distinct plate tectonic setting of an ocean, a continent or continental margin, a future or later evolutionary style at the Earth's surface is always depicted in a setting simultaneously developed further to the West and a past or earlier style in a setting simultaneously occurring further to the East. In consequence, ahigh probability exists that up to the Early Tertiary, Greenland (the ArabiaofSouth America?) occupied a plate tectonic setting which is comparable to the current setting of Arabia (the Greenland of Africa?). The Late Cretaceous/Early Tertiary Eureka collision zone (Eureka orogeny) at the northern margin of the Greenland Plate and on some of the Canadian Arctic Islands is comparable with the Middle to Late Tertiary Taurus-Bitlis-Zagros collision zone at the northern margin of the Arabian Plate.